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DiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 continue to exceed projections, totaling … by the Division of the Budget contained in the Mid-Year Update to the Financial Plan. While tax collections have exceeded forecast throughout the current fiscal year, December results are also affected by a newly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingState Agencies Bulletin No. 1863
… to SFS so that these are received, audited, and paid no later than December 10, 2020. Questions Questions … State Agencies Bulletin No 1863 Year End Procedure for Taxable Employee Expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2170
… Purpose: The purpose of this bulletin is to provide agencies with the 2023 calendar year-end … W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal rate and not … The purpose of this bulletin is to provide agencies with the 2023 calendar yearend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules … business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … tax deficiency deductions will be initiated in early 2025 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… Purpose To determine whether the Department of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period January … Federal regulations require the State Medicaid program to provide transportation to medically necessary services for …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andState Agencies Bulletin No. 2384
… in box 1 on the employee’s 2025 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated in early 2026 for any “Taxable Expense” that did not have taxes … ( $10,918.20 ) for 2025 will only have a deduction for the Medicare tax deficiency in a 2026 paycheck. Tax Information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… to SFS so that these are received, audited, and paid no later than December 9, 2021. Questions Questions regarding … State Agencies Bulletin No 1960 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsTown of Kiantone – Town Clerk (2014M-273)
… over Town Clerk operations for the period January 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in … interest due the Supervisor. The Clerk did not record or deposit collections in a timely manner. The Clerk did not … over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period October 1, 2013 through … Conduct a thorough annual audit of the Treasurer’s records. Audit all claims before payment, including …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Uniondale Union Free School District – Procurement (2016M-195)
… information to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative … to ensure that the District receives the correct items and pricing when purchasing goods and services from government …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206DiNapoli Releases Year-End and April Cash Reports
… receipts a year ago, but $86.8 million higher than the projections included in the Enacted Budget Financial Plan released earlier this month, according to the April Cash Report released today by State Comptroller … receipts a year ago but $868 million higher than the projections included in the Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsProcessing of Paper Tax Returns
… whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were … whether the deliverables of the contract with New York State Industries for the Disabled NYSIDSourceHOV were …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsState Agencies Bulletin No. 2126.5
… Paid Parental Leave for certain State government employees and provide guidance for entering the leave and payment transactions in PayServ. Affected Employees: … of New York State Troopers, Inc. (Troopers Unit and Commissioned/Non-commissioned Officers) April 16, 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullOpinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for … educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or … educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Mechanicville Housing Authority – Tenant Rents (2015M-246)
… was to examine the Authority’s internal controls over rent payments received from tenants for the period October 1, … $2.2 million. Key Findings Not all employees who collect rent have unique user names and passwords in the computer …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Niagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228State Agencies Bulletin No. 923
… increases, using the Action/Reason codes of PAY/SAC Pay Rate Change/Mass Salary Increase). For the above employees, … of status, using the Action/Reason codes of PAY/CSL (Pay Rate Change/Correct Salary). For employees who were not … became Active. The Action/Reason codes of PAY/CSL (Pay Rate Change/Correct Salary) will be used. For the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the Company … told us that over the last several years, the bar committee chairman was able to divert cash from the cash … register in the bar without their knowledge. All four bar committee members had unmonitored access to the safe where …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250